Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in respect of a previous year, deliver or cause to be delivered to the 47[Assessing Officer] referred to in rule 36A, the returns mentioned in column (1) of the Table below in Form No. specified in the corresponding entry in column (2) of the said Table by the end of the month falling in the financial year immediately following the previous year as specified in the corresponding entry in column (3) of the said Table :—
Sl.
No. |
Nature of returns |
Form
No. |
Month |
(1) |
(2) |
(3) |
|
1. |
Annual return of deduction
of tax under section 192 from “Salaries” |
24 |
June |
2. |
Annual
return of deduction of tax under section 193 from“Interest on securities”,
under section 194 from “Dividends”, under section 194A from “Interest
other than interest on securities”, under section 194B from “Winnings
from lotteries or crossword puzzles”, under section 194BB from “Winnings
from horse races”, under section 194C from “Payments to any contractor
or sub-contractor”, under section 194D from “Insurance commission”, under
section 194EE from “Payments in respect of deposits under the National
Savings Scheme, etc.”, under section 194F from “Payments on account of
repurchase of units by Mutual Fund or Unit Trust of India”, under section
194G from “Commission, etc., on sale of lottery tickets”, under section
194H from “Commission or brokerage”, under section 194-I from “Rent”,
under section 194J from “Fees for professional or technical services”
and under section 194K from “Income in respect of units”. |
26 |
June |